公司治理契约与会计诚信的实现途径  

Corporate Governance and the Approach of Accounting Integrity

作　　者：刘建秋[1] 

机构地区：[1]湖南商学院会计学院,长沙410205

出　　处：《经济问题》2009年第12期109-112,共4页On Economic Problems

基　　金：湖南省社科基金一般课题(08YBB200);湖南省教育科学规划"十一五"2008年度立项课题(XJK08CGD038)

摘　　要：企业内外契约安排对会计诚信的影响是通过均衡企业内部权力配置来控制会计行为,以"自律约束"的作用形式达到提高会计诚信水平的目的。企业内外治理契约安排构成了一个公司治理生态系统,公司治理生态对会计诚信保障作用的发挥要求系统内部结构合理并且功能完善。我国公司治理生态系统中存在诸多薄弱环节,加强公司治理机制建设是提高会计诚信的有效途径。Enterprise and outside the contractual arrangements affect the integrity of accounting enterprises through a balanced allocation of power to control the internal accounting practices in order to ＂serfrestraint＂ in the form of good faith to improve the level of accounting purposes. Corporate govemance both within and outside the firm consist of a corporate governance ecosystem; to protect the integrity of the accounting requires the structure and function of corporate governance are completed. There are many weak links in China＇s ecological system, strengthen corporate governance mechanisms is an effective way to approach accounting integrity.

关 键 词：公司治理 会计诚信 途径 

分 类 号：F230[经济管理—会计学]